IOFNF (Iofina) ROE %: 20.23% (As of Dec. 2025) — 220% Above Median


IOFNF Iofina PLC IOFNF
71 GF Score
Price $0.70
GF Value $0.40
Valuation Significantly Overvalued
! 5 Warning Signs
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What is Iofina ROE %?

Iofina IOFNF 71 ROE % is 20.23% as of Dec. 2025, which is 220% above its 10-year median of 6.32. GuruFocus rates IOFNF with a GF Score™ of 71/100 and a GF Value™ of $0.40 (Significantly Overvalued). The stock has 5 warning signs investors should review. Among 1,590 Chemicals companies, Iofina ranks better than 85.97% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Iofina's annualized net income for the quarter that ended in Dec. 2025 was $10.72 Mil. Iofina's average Total Stockholders Equity over the quarter that ended in Dec. 2025 was $53.00 Mil. Therefore, Iofina's annualized ROE % for the quarter that ended in Dec. 2025 was 20.23%.

The historical rank and industry rank for Iofina's ROE % or its related term are showing as below:

IOFNF' s ROE % Range Over the Past 10 Years
Min: -78.19   Med: 6.32   Max: 36.46
Current: 15.07

During the past 13 years, Iofina's highest ROE % was 36.46%. The lowest was -78.19%. And the median was 6.32%.

IOFNF's ROE % is ranked better than
85.97% of 1590 companies
in the Chemicals industry
Industry Median: 5.195 vs IOFNF: 15.07

Iofina  (OTCPK:IOFNF) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=10.72/53.003
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(10.72 / 74.698)*(74.698 / 74.715)*(74.715 / 53.003)
=Net Margin %*Asset Turnover*Equity Multiplier
=14.35 %*0.9998*1.4096
=ROA %*Equity Multiplier
=14.35 %*1.4096
=20.23 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=10.72/53.003
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (10.72 / 14.124) * (14.124 / 13.804) * (13.804 / 74.698) * (74.698 / 74.715) * (74.715 / 53.003)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.759 * 1.0232 * 18.48 % * 0.9998 * 1.4096
=20.23 %

Note: The net income data used here is two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (Dec. 2025) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.


Be Aware

Net Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.


Iofina ROE % Related Terms


Iofina ROE % Historical Data

* Premium members only.

The historical data trend for Iofina's ROE % can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Iofina ROE % Chart

Iofina Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 36.30 23.16 15.87 6.31 15.21

Iofina Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
ROE % Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 13.90 2.69 9.91 10.22 20.23

IOFNF vs LIN, SHW, ECL: ROE % Comparison

For the Specialty Chemicals subindustry, Iofina's ROE %, along with its competitors' market caps and ROE % data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Iofina ROE % vs Chemicals Industry

For the Chemicals industry and Basic Materials sector, Iofina's ROE % distribution charts can be found below:

* The bar in red indicates where Iofina's ROE % falls into.


IOFNF
71GF Score
Iofina PLC IOFNF
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
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Iofina ROE % Calculation

Iofina's annualized ROE % for the fiscal year that ended in Dec. 2025 is calculated as

ROE %=Net Income (A: Dec. 2025 )/( (Total Stockholders Equity (A: Dec. 2024 )+Total Stockholders Equity (A: Dec. 2025 ))/ count )
=7.868/( (47.791+55.683)/ 2 )
=7.868/51.737
=15.21 %

Iofina's annualized ROE % for the quarter that ended in Dec. 2025 is calculated as

ROE %=Net Income (Q: Dec. 2025 )/( (Total Stockholders Equity (Q: Jun. 2025 )+Total Stockholders Equity (Q: Dec. 2025 ))/ count )
=10.72/( (50.323+55.683)/ 2 )
=10.72/53.003
=20.23 %

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

In the calculation of annual ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is two times the semi-annual (Dec. 2025) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 20.23% mean?
Iofina (IOFNF) has a ROE % of 20.23% as of Dec. 2025. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Iofina and its competitors. This is 220% above median its historical median of 6.32. According to the industry distribution chart, Iofina ranks #223 out of 1590 companies in the Chemicals industry, placing it in the top 14%.
Is Iofina's ROE % too high?
Iofina's current ROE % of 20.23% is 220% above median its 10-year median of 6.32. The Chemicals industry median ROE % is 5.20. Iofina's value of 20.23% is 289.4% above this industry median. Based on the distribution chart, Iofina ranks #223 out of 1590 companies in the Chemicals industry, which is in the top quartile — a strong position relative to peers. Overall, Iofina has a GF Score™ of 71/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Iofina's ROE % compare to LIN and SHW?
According to the Chemicals industry distribution chart, Iofina ranks #223 out of 1590 companies for ROE %. This places Iofina in the top 14% of its industry — outperforming the majority of peers. The industry median ROE % is 5.20. Iofina's value of 20.23% is 289.4% above this benchmark. While the company's 10-year median is 6.32 vs. the industry median of 5.20, Iofina has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROE % for a Chemicals company?
The median ROE % among Chemicals companies is 5.20, based on 1,590 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Iofina's current ROE % of 20.23% is 289.4% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Iofina and its competitors. For the Chemicals industry, the median ROE % is 5.20 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Iofina's current ROE % is 20.23%, which is 220% above median its own 10-year median of 6.32. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Iofina stock overvalued right now?
Based on GuruFocus' analysis, Iofina (IOFNF) is currently considered Significantly Overvalued. The stock's GF Value™ is $0.40, compared to a current price of $0.70 — trading 75% above its estimated fair value. The current ROE % is 20.23%, which is 220% above median its 10-year median of 6.32 and 289.4% above the Chemicals industry median of 5.20. Iofina's overall GF Score™ is 71/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % calculated?
ROE % is calculated from a company's financial statements. For Iofina (IOFNF), the current ROE % is 20.23% as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Iofina (IOFNF) Overvalued in 2026?

Based on GuruFocus' analysis, Iofina stock appears to be overvalued. The current stock price of $0.70 is trading 75% above its estimated GF Value™ of $0.40. GuruFocus considers Iofina to be Significantly Overvalued.

Key valuation signals for IOFNF:

  • ROE %: 20.23% (220% above median its 10-year median of 6.32)
  • GF Value™: $0.40 vs. price of $0.70 (75% above fair value)
  • GF Score™: 71/100 with 5 warning signs
  • Industry Position: 289.4% above the Chemicals median (#223 of 1590)

No single metric tells the full story. See the IOFNF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Iofina Business Description

Other Exchanges IOF:UKIF7:Germany
Address 48 Chancery Lane, London, GBR, WC2A 1JF
Iofina PLC is a holding company engaged in the exploration and isolation of iodine and the production of specialty chemicals. The company's operating segment includes Halogen Derivatives & Iodine and Hemp seeds. Its geographical segments include the United States of America and the United Kingdom and it derives a majority of its revenue from the North America.
71GF Score

Get the complete analysis for IOFNF

ROE % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.70
Price
$0.40
GF Value